Legal Opinion
Guarantee Bond & Mortgage Co. v. Commissioner of Int. Rev.
Court of Appeals for the Sixth Circuit
Decided November 10, 1930No. 5574PublishedCited by 9 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by Guarantee Bond & Mortgage Company, doing an abstract business and dealing in securities, to review a decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing, on redetermination, a deficiency in income taxes against it in the sum of $5,312.50 for the year 1923. Petitioner was organized November 17, 1919. Its original incorporators and first and only board of directors were Henry Van Aalderen, Glen-don A. Richards, John S. McDonald, Frederick W. Hinyan, Charles E. Norton, Edwin F. Cool, M. Thomas Ward, Frank…
2Cases cited4 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
- Collin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
3Cited by9 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Patton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Atlas Plaster & Fuel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Brush-Moore Newspapers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
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